I filed a return with Box 3 - will I receive a final assessment?
If you only had bank and savings assets in Box 3, you will receive a final payroll tax assessment.
Did you (also) have investments and other assets in Box 3? In that case, whether you receive a final assessment differs per return year.
Choose your situation:
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You will not yet receive a final payroll tax assessment for 2024 if you had investments and other assets in Box 3. Instead, you will receive a provisional assessment.
In your assessment, we cannot yet calculate using your actual return
The Dutch Supreme Court (only available in Dutch) ruled that we are required to tax your actual return if it is lower than the notional return. Your actual return is your real income in Box 3, such as interest on your savings or dividend from your stocks. Other examples include an increase in value of your stocks, a second home or cryptocurrency.
However, we cannot yet process your actual return in your final assessment. We need information from you to do so. You can provide this information to us in 2026 using the form 'Opgaaf werkelijk rendement' (Report Actual Return). You will receive a letter from us, after which you will receive your final assessment for 2024.
You will receive a provisional assessment
A provisional assessment prevents you having to wait longer for your money if you are due a tax refund. If you need to pay tax according to your provisional assessment, the assessment also prevents us from having to charge you tax interest over a longer period.
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You will not yet receive a final payroll tax assessment for 2023 if you had investments and other assets in Box 3. Instead, you will receive a provisional assessment.
In your assessment, we cannot yet calculate using your actual return
The Dutch Supreme Court (only available in Dutch) ruled that we are required to tax your actual return if it is lower than the notional return. Your actual return is your real income in Box 3, such as interest on your savings or dividend from your stocks. Other examples include an increase in value of your stocks, a second home or cryptocurrency.
However, we cannot yet process your actual return in your final assessment. We need information from you to do so. You can provide this information to us in 2026 using the form 'Opgaaf werkelijk rendement' (Report Actual Return). You will receive a letter from us, after which you will receive your final assessment for 2023.
You will receive a provisional assessment
A provisional assessment prevents you having to wait longer for your money if you are due a tax refund. If you need to pay tax according to your provisional assessment, the assessment also prevents us from having to charge you tax interest over a longer period.
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If you have investments or other assets in Box 3, you may receive a final income tax assessment for 2022. This depends on when you filed your tax return. We are legally obliged to issue your final assessment within three years.
In your assessment, we cannot use your actual return in our calculations yet.
If you receive a final assessment, it may be incorrect. We have not yet taken into account the rulings of The Dutch Supreme Court(only available in Dutch) on Box 3 income.
You will always receive a letter with more information
You will receive a letter with more information, even if you did not receive a final assessment for 2022. In that letter, we explain that, according to the rulings of the Supreme Court, we must tax your actual return if it is lower than the notional return. We also explain how you can report your actual return. Would you like to prepare in the meantime? Check if you are allowed to report your actual return and what information you need to gather.
Do you disagree with your final assessment?
Because you are entitled to a correction of your Box 3 income, you don't need to object to the calculation of your Box 3 income. Do you disagree with other parts of the assessment? Or would you prefer a different distribution of your joint income and deductible items? If so, you must file an objection within six weeks of the date of the assessment.
> Find out how to file an objection (only available in Dutch) -
If you reported investments and other assets in Box 3, you will also receive a final income tax assessment for 2021. This assessment may be incorrect. We did not yet take into account the rulings of the Dutch Supreme Court (Hoge Raad) on Box 3 income. However, as we are legally required to issue your final assessment within 3 years, you will still receive it.
You will receive a letter with more information with your final assessment
Your assessment will include a letter with more information. This letter explains that the rulings of the Supreme Court require us to tax your actual return, if it is lower than the notional return. We also explain how you can report your actual return. Would you like to prepare in the meantime? Check if you are allowed to report your actual return and what information you need to gather.
Do you disagree with your final assessment?
Because you are entitled to a correction of your Box 3 income, you don't need to object to the calculation of your Box 3 income. Do you disagree with other parts of the assessment? Or would you prefer a different distribution of your joint income and deductible items? If so, you must lodge an objection within six weeks of the date of the assessment.
> Find out how to file an objection (only available in Dutch)